London's Horniman Museum has agreed to return ownership of the Benin Bronzes and other looted artefacts to Nigeria.
Looted in 1897, the collection of 72 objects that includes 12 brass plaques known as the Benin Bronzes will be transferred to the Nigerian government, museum leaders say.
“The evidence is very clear that these objects were acquired through force, and external consultation supported our view that it is both moral and appropriate to return their ownership to Nigeria,” said Eve Salomon, chairwoman of the trustees of the Horniman Museum and Gardens in Forest Hill, south-east London.
A brass cockerel altar piece, ivory and brass ceremonial objects, brass bells, everyday items such as fans and baskets and a key “to the king’s palace” are among the items.
The Horniman's collection is a small part of the 3,000 to 5,000 artefacts taken from the Kingdom of Benin in February 1897 when soldiers under the command of the British Empire attacked and occupied Benin City.
Calls for the restitution of colonial-era plunder have been gaining ground recently, marked by shifts in attitudes and the actions of some institutions.
In July, the leadership councils of Cambridge and Oxford universities agreed to return hundreds of Benin Bronzes to Nigeria in what would pave the way for the largest repatriation of cultural treasures from Britain yet.
Earlier this month, the British Museum said it was engaging with Athens over a potential permanent loan of the disputed Parthenon Marbles - commonly referred to as the Elgin Marbles in the UK - to Greece.
On Sunday, the London-based cultural institution, which holds more than 900 objects from Benin, said is committed to a "thorough and open investigation" of the history of the Benin artefacts and is working with a number of partners in Nigeria.
Former European colonial powers have also responded positively to Nigeria's formal requests for the return of their looted cultural heritage.
Germany has already agreed to return hundreds of Benin Bronzes to Nigeria and last year, France signed over 26 pieces belonging to the Abomey Treasures, priceless artworks of the 19th century Dahomey kingdom in present-day Benin.
The return of the Horniman Museum's collection comes after Nigeria’s National Commission for Museums and Monuments made a formal request in January.
The Horniman Museum then carried out detailed research and contacted community members, visitors, schoolchildren, academics, heritage professionals and artists in Nigeria and the UK.
The Horniman trustees decided to return ownership of the collection and this was approved by the Charity Commission on August 5.
Talks are being held with the Nigerian commission about the formal transfer of ownership, and the possibility of keeping some objects on loan for display, research and education.
“We very much welcome this decision by the trustees of the Horniman Museum and Gardens," said commission director general Prof Abba Tijani.
“Following the endorsement by the Charity Commission, we look forward to a productive discussion on loan agreements and collaborations between the National Commission for Museums and Monuments and the Horniman.”
The Horniman Museum and Gardens was last month named the Art Fund’s Museum of the Year.
How to vote
Canadians living in the UAE can register to vote online and be added to the International Register of Electors.
They'll then be sent a special ballot voting kit by mail either to their address, the Consulate General of Canada to the UAE in Dubai or The Embassy of Canada in Abu Dhabi
Registered voters mark the ballot with their choice and must send it back by 6pm Eastern time on October 21 (2am next Friday)
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Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
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Copa del Rey
Semi-final, first leg
Barcelona 1 (Malcom 57')
Real Madrid (Vazquez 6')
Second leg, February 27
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About Housecall
Date started: July 2020
Founders: Omar and Humaid Alzaabi
Based: Abu Dhabi
Sector: HealthTech
# of staff: 10
Funding to date: Self-funded
The biog
Name: Shamsa Hassan Safar
Nationality: Emirati
Education: Degree in emergency medical services at Higher Colleges of Technology
Favourite book: Between two hearts- Arabic novels
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Favourite way to spend time off: Family visits and spending time with friends
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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Sabri Razouk, 74
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Married, father of six
Favourite exercise: Bench press
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4.35pm: Tilal Al Khalediah
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6.20pm: West Acre
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7.40pm: Straight No Chaser
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